Realia przeszacowania rzeczowych aktywów trwałych w przedsiębiorstwach Estonii

• Autorzy: Zinaida Kalnin

Warianty tytułu

Problems of Revaluation of Tangible Assets in Estonian Companies

• Języki publikacji: PL

Abstrakty

Przedstawiono problemy wyceny rzeczowych aktywów trwałych w Estonii. Omówiono nowe aspekty wyceny środków trwałych.

EN

The new Estonian Accounting Law and the accompanying Accounting Standards that entered into force in January 2003 changed the accounting principles of tangible assets considerably: - first of all, investment properties should be separated from the property, plant and equipment; - attention should be paid to the value of the tangible assets in the balance sheet. The most important change is the stepwise fading of the cost method that is replaced by the fair value method i.e the value by which the assets is exchangeable in a transaction of informed, interested and independent parties. Whereas tangible assets are used for a long time and obtained decades ago, their value has tendency to change. In order to present the used tangible asset in the balance sheet at the fair value, revaluation is necessary. Therefore tangible assets are accounted in the balance sheet in their fair value, from which the accumulated depreciation and the write-downs from the impairment of the asset are deducted. The goal of the revaluation is to account for the tangible assets used in the production and administrative purposes in the value, which is the closest possible to their true value. Estonian companies face problems due to the fair value requirement if the market price of the tangible asset is not determinable. Especially many production enterprises are affected because there is no demand for their assets in the market. (original abstract)

Słowa kluczowe

PL

Wycena środków trwałych; Aktywa; Międzynarodowe Standardy Sprawozdawczości Finansowej (MSSF)

EN

Valuation of fixed assets; Assets; International Financial Reporting Standard

• Czasopismo: Prace Naukowe Akademii Ekonomicznej we Wrocławiu
• Rocznik: 2005
• Numer: nr 1082 Rachunkowość krajów w drodze do Unii Europejskiej : utrata wartości aktywów
• Strony: 61--68

Twórcy

autor

Zinaida Kalnin

Bibliografia

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